Altenburger, Otto A. - In: Zeitschrift für die gesamte Versicherungswissenschaft 111 (2022) 3, pp. 353-360
Applying Value Added Tax (VAT) to financial services is difficult. Several more or less complex methods for handling financial services within a VAT system have been developed, none of them being fully satisfactory. In 2018, Julio López-Laborda and Guillermo Peña have published “A New Method...
